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    <title>Department Must Prove Appellants Didn&#039;t Avail Modvat Credit for Import Exemption Claim Under Review.</title>
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    <description>Imports of various consignments - conditional exemption - evidence has to be brought on record by the department to refute the claim that no modvat credit has been availed by the appellants on inputs as well as capital goods. - AT</description>
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